The Commissioner (Appeals) held that the turnover stipulations in terms of the fixed assets by Note 1 of the Department of Industrial Policy and Promotion Circular had been complied with. Order of CIT (A) was affirmed by Appellate Tribunal. Dismissing the appeal of the revenue the Court held that, the duty of the Assessing Officer was to apply the law in the given facts regardless of the position of the Revenue or the assessee in the course of the proceedings. No question of law arose. (AY. 2005 -06)